In late 2021, we reported on an Arizona case (Larchick v. Pollock) that the Appellate Court remanded to determine whether a calculation of value should be allowed as evidence. Read on to see where that led. Read more >>

In this Tennessee appellate divorce decision, the court affirmed the valuation of the husband’s plastic surgeon practice from the trial court. Read more >>

Whether in business valuation or just about anywhere in media, education, webinars and training, or any other form of communication, it is difficult for even a day to go by without hearing something about environmental, social, and governance (ESG) issues in corporate decision-making. Read more >>

In the LB Steel, LLC bankruptcy case, a trial was held to resolve the issue of whether the trustee was able to avoid payments made to the parent company during the preference period; find out what happens next. Read more >>

In May 2021, a Delaware Chancery case came down on a shareholder challenge to the fair value of shares of Regal Cinema in a sale to Cineworld. The court arrived at a value based on the deal price less synergies, which actually gave the challengers less than the deal price for their shares. Read more >>

Accounting has been facing a new challenge in recent years: a lack of new accounting graduates. Read on for a few takes on this new issue. Read more >>

This case revolved around the value to be paid for a one-third interest in a partnership for a business that produces and sells flavored “moonshine” liquor. This case was on its second run through an appellate court. Read on to see where the decision for this spirited case landed. Read more >>

Where to start with the delicious buffet of valuation issues presented in Fair v. Fair , a Louisiana Court of Appeals divorce case. The primary issue in the case was the valuation of the husband’s community estate business known in the case as SIS. The business sells surgical medical equipment GE made. Read more >>

The U.S. Court of Appeals for the 4th Circuit has just come down with a decision that is certain to be a disappointment to any fans of AI. Read more >>

In a recent ruling from a U.S. District Court for the Western District of Wisconsin, the court denied a motion in limine from the defendants regarding the potential testimony of a witness testifying to valuations of a business. Read more >>

Take a look at how the aftereffects of COVID-19 are still being felt in the courtroom. Read more >>

A new Lexicology article is making waves and BVR Legal Editor weighs in on this thought-provoking issue. Read more >>

In the case of In Re S-Tek 1, LLC, the Bankruptcy Court utilized the purchase price allocation (PPA) as a reference to determine some of the values of specific assets as of the date of the purchase transaction, which led to some interesting results. Read more >>

To sue or not to sue, that is the question! Learn more about a pair of court cases that have made a big impact on fair value as it relates to shareholder dissent suits. Read more >>

Recently, another case has raised questions about what is and what is not admissible. In Auto Konnect, LLC v. BMW of N. Am., LLC; 2022 U.S. Dist. LEXIS 42345 *, the court allowed the testimony of a damages expert for the plaintiff who, according to the defendant, was not a CPA. Read more >>

NFTs are all the rage! Almost every day, I run into another article on the subject. In the context of what is going on today relative to NFTs, the token part is a digital unit of data stored on a blockchain that represents a digital asset or a physical asset. Read more >>

In a recent issue of the BVLaw Alert, we published a short piece about a shareholder dissent/oppression appellate decision in Tennessee regarding the valuation of a “high-end” car dealership. Our headline noted, “Court Tweaks Blue-Sky Method in Valuing a Car Dealer.” We received a question from a reader asking whether the rule of thumb blue-sky method was explained in the case. Read more >>

A recent opinion from the Delaware Court of Chancery is likely to raise eyebrows within the business valuation profession. Read on to find out why. Read more >>

Do business valuation standards have any value in court? Our legal editor shares insights gleaned from several cases on just this topic. Read more >>

Lately, there have been discussions online about the impact of ASC 840 and 842 (rules on accounting for leases) on valuations of businesses. Let's take a look at how these changes pan out. Read more >>